The Evolution of Accounting and Economic Reform in the People's Republic of China
AbstractThis paper describes the evolution of accounting systems, accounting education, and the accounting profession in the People's Republic of China. Throughout the reform process, accounting development has been recognized as critical to Chinese economic progress. As China moves towards a more decentralized, market-based economy, ownership and financing arrangements for enterprises are becoming more complex and diverse. The Chinese accounting system is being transformed to meet the demands of these new and emerging economic relationships.
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Bibliographic InfoPaper provided by McMaster University in its series Quantitative Studies in Economics and Population Research Reports with number 322.
Length: 26 pages
Date of creation: Jan 1997
Date of revision:
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